Title
Treasurer's Authority Over Charitable Trusts
Law
Commonwealth Act No. 434
Decision Date
May 31, 1939
Commonwealth Act No. 434 grants the Treasurer of the Philippines powers over trusts for charitable uses, defines the scope of such trusts, and appropriates funds for the implementation of the Act.
A

Q&A (Commonwealth Act No. 434)

The main purpose of Commonwealth Act No. 434 is to vest in the Treasurer of the Philippines certain powers over trusts for charitable uses and to appropriate necessary funds to carry out these purposes.

The Treasurer of the Philippines is vested with powers and authority over trusts for charitable uses as provided in the Act.

No, this Act is without prejudice to the exercise by the competent courts of their powers over trusts, trustees, and trust estates.

A trust for charitable uses includes all real or personal properties or funds, including those acquired from the fruits or income therefrom or in exchange, given to or received by any person, corporation, association, foundation or entity (except the National Government), for charitable, benevolent, educational, pious, or other uses for the benefit of the public or an indefinite number of persons.

No, the National Government is explicitly excluded from being a recipient or holder of such trusts under this Act.

Uses that are charitable, benevolent, educational, pious, or other uses benefiting the public at large, a portion of it, or an indefinite number of persons qualify under this Act.

Sums necessary to carry out the Act are appropriated out of any funds in the Philippine Treasury not otherwise appropriated, with appropriations included in the annual appropriation acts starting fiscal year 1940.

The Act took effect upon its approval on May 31, 1939.

The Treasurer has the same powers and authority over trusts for charitable uses as those exercised over mutual benefit, relief, and benevolent societies and associations under Article VIII, Chapter 41, Title VII of the Administrative Code.

Yes, the power is specifically over trusts for charitable uses and does not diminish court jurisdiction over trusts in general.


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